Statement of Person Claiming                                                         OMB No. 1545-0074 
Form  1310                                     Refund Due a Deceased Taxpayer
(Rev. October 2024) 
Department of the Treasury                   Go to www.irs.gov/Form1310 for the latest information  .                               Attachment   
Internal Revenue Service                                  See instructions below and on back.                                       Sequence No. 87
Tax year decedent was due a refund: 
Calendar year               , or other tax year beginning                                      , 20        , and ending                    , 20
        Name of decedent. If filing a joint return and both taxpayers are deceased, complete a   Date of death                Decedent’s social security number 
        Form 1310 for each. See instructions.

Please  Name of person claiming refund                                                                                        Your social security number 
print 
  or 
type    Address of person claiming refund (number and street). If you have a P.O. box, see instructions.                                    Apt. no. 

        City, town or post office, state, and ZIP code. If you have a foreign address, see instructions. 

Part I      Check only one box. Complete Part II only if you check the box on line C. However, you must complete Part III.
A         Surviving spouse requesting reissuance of a refund check received in the name of both the decedent and the surviving spouse.  
B         Court-appointed or certified personal representative (defined below) claiming a refund on Form 1040-X or Form 843. If you check the box 
          on line B, you must attach a court certificate showing your appointment, unless you have previously filed that certificate with the IRS. 
C         Person, other than A or B, claiming refund for the decedent’s estate. If you check the box on line C, you must complete Part II. 
Part II     Complete this part only if you checked the box on line C above. 
                                                                                                                                       Yes                No 
  1   Did the decedent leave a will? .       . .   .      . . .     . . . . . .                .    .    . . . .    .   . . . . . . .
  2 a Has a court appointed a personal representative for the estate of the decedent?                        . .    .   . . . . . . .
  b   If you answered “No” to 2a, will one be appointed? .            . . . . .                .    .    . . . .    .   . . . . . . .  
      If you answered “Yes” to 2a or 2b, the personal representative must file for the refund. 
  3   As the person claiming the refund for the decedent’s estate, will you pay out the refund according to the laws 
      of the state where the decedent was a legal resident? .           . . . .                .    .    . . . .    .   . . . . . . .
      If you answered “No” to 3, a refund cannot be made until you submit a court certificate showing your appointment 
      as personal representative or other evidence that you are entitled under state law to receive the refund. 
Part III    Signature and verification. All filers must complete this part. 
I request a refund of taxes overpaid by or on behalf of the decedent. Under penalties of perjury, I declare that I have examined this claim, and to the 
best of my knowledge and belief, it is true, correct, and complete. 

Signature of person claiming refund                                                                                       Date
Phone no. (optional)
General Instructions                                                      by the court as the personal representative for Mr. Green’s 
                                                                          estate and you file Form 1040 for Mr. Green. You do not need to 
Future developments. For the latest information about                     file Form 1310 to claim the refund on Mr. Green’s tax return. 
developments related to Form 1310 and its instructions, such as           However, you must attach to his return a copy of the court 
legislation enacted after they were published, go to                      certificate showing your appointment. 
www.irs.gov/Form1310.
                                                                          Where To File 
Purpose of Form 
                                                                          If you checked the box on line A, you can return the joint-name 
Use Form 1310 to claim a refund on behalf of a deceased                   check with Form 1310 to your local IRS office or the Internal 
taxpayer.                                                                 Revenue Service Center where you filed your return. 
Who Must File                                                               If you checked the box on line B or line C, file Form 1310 as 
You must file Form 1310 if the description in line A, line B, or          follows.
line C on the form above applies to you. For more details on              • If you are attaching Form 1310 to a form, follow the 
these descriptions, see Line A ,Line B , and Line C, later.               instructions for the form to which you are attaching the Form 
  Don’t file Form 1310 if you are claiming a refund on behalf of          1310. Form 1310 can be filed electronically when it is attached 
a deceased taxpayer, and:                                                 to a Form 1040, 1040-SR, 1040-NR, or 1040-SS being filed 
• You are a surviving spouse filing an original or amended joint          electronically.
return with the decedent; or                                              • If you are filing Form 1310 separately, send it to the same 
• You are a personal representative (defined later) filing, for the       Internal Revenue Service Center where the original return was 
decedent, an original Form 1040, 1040-SR, 1040-NR, or                     filed. If the original return was filed electronically, mail Form 
1040-SS that has the court certificate showing your                       1310 to the Internal Revenue Service Center designated for the 
appointment attached.                                                     address shown on your completed Form 1310 above. See the 
  Example. Assume Mr. Green died on January 4 before filing               instructions for the original return for the address. 
his tax return. On April 3 of the same year, you were appointed 
For Privacy Act and Paperwork Reduction Act Notice, see page 2.                                     Cat. No. 11566B               Form 1310 (Rev. 10-2024) 

Form 1310 (Rev. 10-2024)                                                                                                      Page 2 
       To locate your local IRS office, go to https:apps.irs.      The proof of death is a copy of either of the following.
       gov/app/office-locator/. Information for where to file a    • The death certificate. 
TIP    paper Form 1040, 1040-SR, 1040-NR, or 1040-SS is            • The formal notification from the appropriate government office 
       available at www.irs.gov/filing/where-to-file-forms-        (for example, Department of Defense) informing the next of kin 
beginning-with-the-number-1 and for Form 843 at www.irs.gov/       of the decedent’s death. 
filing/where-to-file-forms-beginning-with-the-number-8.            Do not attach the death certificate or other proof of death to  
                                                                   Form 1310. Instead, keep it for your records and provide it if  
Personal Representative                                            requested. 
For purposes of this form, a personal representative is the        Example. Your father died on August 25. You are his sole  
executor or administrator of the decedent’s estate, as             survivor. Your father did not have a will and the court did not  
appointed or certified by the court. A copy of the decedent’s will appoint a personal representative for his estate. Your father is 
cannot be accepted as evidence that you are the personal           entitled to a $300 refund. To get the refund, you must complete 
representative.                                                    and attach Form 1310 to your father’s final return. You should 
                                                                   check the box on Form 1310, line C; answer all the questions in 
Additional Information                                             Part II; and sign your name in Part III. You must also keep a 
For more details, see Death of a Taxpayer in the instructions for  copy of the death certificate or other proof of death for your 
your return, or get Pub. 559, Survivors, Executors, and            records. 
Administrators.                                                    Lines 1–3 
                                                                   If you checked the box on line C, you must complete lines 1  
Specific Instructions                                              through 3. 
Name of Decedent
If you are filing a joint return for spouses who are both deceased Privacy Act and Paperwork Reduction Act  
and you are required to file Form 1310 (see Who Must File,         Notice 
earlier), you must do the following.                               We ask for the information on this form to carry out the Internal 
• Complete a separate Form 1310 for each spouse.                   Revenue laws of the United States. This information will be used 
• Attach both of these completed Forms 1310 to the return.         to determine your eligibility pursuant to Internal Revenue Code 
Note: If a refund is due, following these steps will assist in the section 6012 to claim the refund due the decedent. Code 
timely release of the refund.                                      section 6109 requires you to provide your social security 
                                                                   number and that of the decedent. You are not required to claim 
P.O. Box                                                           the refund due the decedent, but if you do so, you must provide 
Enter your box number only if your post office does not deliver    the information requested on this form. Failure to provide this 
mail to your home.                                                 information may delay or prevent processing of your claim. 
                                                                   Providing false or fraudulent information may subject you to 
Foreign Address                                                    penalties. Routine uses of this information include providing it to 
If your address is outside the United States or its territories,   the Department of Justice for use in civil and criminal litigation, 
enter the information in the following order: city, province or    to the Social Security Administration for the administration of 
state, and country. Follow the country’s practice for entering the Social Security programs, and to cities, states, the District of 
postal code. Do not abbreviate the country name.                   Columbia, and U.S. commonwealths and territories for use in 
                                                                   administering their tax laws. We may also disclose this 
Line A                                                             information to other countries under a tax treaty, to federal and 
Check the box on line A only if you received a refund check in     state agencies to enforce federal nontax criminal laws, or to 
your name and your deceased spouse’s name. You can return          federal law enforcement and intelligence agencies to combat 
the joint-name check marked “VOID” along with Form 1310 to         terrorism. You don’t have to provide your phone number.
your local IRS office or the Internal Revenue Service Center       You aren’t required to provide the information requested on a 
where you filed your return, along with a written request for      form unless the form displays a valid OMB control number. 
reissuance of the refund check. A new check will be issued in      Books or records relating to a form or its instructions must be 
your name and mailed to you.                                       retained as long as their contents may become material in the 
Line B                                                             administration of any Internal Revenue law. Generally, tax 
Check the box on line B only if you are the decedent’s court-      returns and return information are confidential, as required by 
appointed or certified personal representative claiming a refund   Code section 6103. 
for the decedent on Form 1040-X, Amended U.S. Individual           The average time and expenses required to complete and file 
Income Tax Return; or Form 843, Claim for Refund and Request       this form will vary depending on individual circumstances. For 
for Abatement. You must attach a copy of the court certificate     the estimated averages, see the instructions for your income tax 
showing your appointment. But if you have already sent the         return. 
court certificate to the IRS, complete Form 1310 and write         If you have suggestions for making this form simpler, we  
“Certificate Previously Filed” at the bottom of the form.          would be happy to hear from you. See the instructions for your 
                                                                   income tax return. 
Line C 
Check the box on line C if you are not a surviving spouse  
requesting reissuance of a refund check received in your name 
and your deceased spouse’s name and if there is not a court-
appointed or certified personal representative. You must also 
complete Part II. If you check the box on line C, you must have 
proof of death.